IDEAS home Printed from https://ideas.repec.org/p/tax/taxstu/0004.html
   My bibliography  Save this paper

Taxation Systems in Estonia, Poland, Hungary, the Czech Republic and Slovenia

Author

Listed:
  • Lorenz Jarass

    (University Wiesbaden)

  • Gustav M. Obermair

    (University Regensburg)

Abstract

The aim of this study is to investigate the structure of the tax system for the accession states Estonia, Poland, Hungary, the Czech Republic and Slovenia in this same format. This involves: Identification of appropriate data sources and description of the available data, Drawing up an inventory of all taxes for each country, Construction of a tax revenue database, Classification of tax revenues according to different types of categorizations, Analysis of the tax structure and comparison with that of present Member States, Documentation of the database and of the calculations.

Suggested Citation

  • Lorenz Jarass & Gustav M. Obermair, 2000. "Taxation Systems in Estonia, Poland, Hungary, the Czech Republic and Slovenia," Taxation Studies 0004, Directorate General Taxation and Customs Union, European Commission.
    • Handle: RePEc:tax:taxstu:0004
    as

    Download full text from publisher

    File URL: https://ec.europa.eu/taxation_customs/sites/taxation/files/resources/documents/tax_sys_est_pol_hu_en.pdf
    File Function: final version, 2000
    Download Restriction: no
    ---><---

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Vasily Astrov & Edward Christie & Vladimir Gligorov & Mario Holzner, 2004. "Monthly Report 5/2004," wiiw Monthly Reports 2004-05, The Vienna Institute for International Economic Studies, wiiw.
    2. Edward Christie & Mario Holzner, 2005. "Household Tax Compliance in Albania," wiiw Research Reports 316, The Vienna Institute for International Economic Studies, wiiw.
    3. Edward Christie & Mario Holzner, 2004. "Household Tax Compliance and the Shadow Economy in Central and Southeastern Europe," wiiw Balkan Observatory Working Papers 38, The Vienna Institute for International Economic Studies, wiiw.

    More about this item

    Keywords

    European Union; taxation;

    JEL classification:

    • H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:tax:taxstu:0004. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Gaetan Nicodeme or Ana Xavier or Ioana Diaconescu (email available below). General contact details of provider: https://edirc.repec.org/data/dtcecbe.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.